First client, work completed. How to issue an invoice now?
You set up a company, win a contract and the moment of settlement arrives. You open the software, enter the client's details and questions appear: what number to assign the document, whether to charge MVA and what to do if you find an error after sending?
Before you start, prepare three things: your company's details, the recipient's details and the agreements regarding the work performed and the price. This guide walks you through a standard invoice for sales in Norway. Foreign transactions, advance payments and certain industries require additional checks.
If you are still in the process of starting the business, start with the guide: How to register a company in Norway step by step: ENK and AS.
Step 1. Choose the method of issuing and numbering
The most convenient solution is software that automatically assigns consecutive invoice numbers. Altinn also allows forms with numbers preprinted by the printer.
It is not enough to prepare a document in Word or Excel and enter any number yourself. Numbering must ensure control of documents. Invoice (sales documentation)
Practically: before issuing the first document check the company settings in the software. This way subsequent invoices will use the correct data.
Step 2. Complete the details and describe the sale
Include on the invoice:
the document number and the issue date;
the seller's name and organization number;
the buyer's name and address or organization number;
the type and scope of the goods or service;
the time and place of delivery or performance;
the price, the MVA due itemized in NOK and the total amount payable;
the payment due date.
Sales subject to different rates or different MVA treatment should be separated into appropriate line items. Invoice (sales documentation)
Instead of the generic “service” you can write, for example: “Painting of two rooms, work performed October 12–14, 2026, execution address…”. That is an example of a description that helps the client recognize the invoiced assignment.
Use the registered company name. In the case of AS and ASA the document should additionally indicate the legal form, the registered office address and the designation “Foretaksregisteret”. The suffix “MVA” next to the organization number is used by a company registered in the MVA register. info.altinn.no
For payment convenience also provide the account number and the payment reference.
Step 3. Check whether you charge MVA
Having a company and an organization number alone does not mean registration for MVA.
The general registration threshold concerns exceeding 50 000 NOK of turnover subject to MVA rules in any consecutive 12 months. It refers to turnover, not profit nor solely the calendar year. However, not all activities are subject to the same rules. Skatteetaten
Skatteetaten points out that it is not allowed to issue invoices with MVA before the registration is approved. After registration, the tax also covers the sale that caused the threshold to be exceeded. If the document for that sale has already been sent without MVA, the authority describes the procedure for crediting it and issuing a new one with the tax. Skatteetaten
So do not add the tax “just in case”. Before sending the document, determine the company's status and the rules applicable to the specific sale.
For a more detailed explanation, see: MVA in Norway: when to add the tax and what to do after exceeding 50 000 NOK?.
Example calculation
Assume that the company is registered for MVA, the service is subject to a 25% rate, and the agreed price is 4 000 NOK excluding tax:
ItemAmountPrice excl. MVA4 000 NOKMVA 25%1 000 NOKAmount due5 000 NOK
The basic rate is 25%, but there are also other rates and special rules. This example does not determine the taxation of your service. Skatteetaten
Step 4. Separate the invoice date from the payment due date
These are two different moments: when you issue the document and when the client must pay.
The general rule requires issuing the sales document as soon as possible, at the latest one month after delivery or performance of the service. The regulations provide exceptions, among others for certain services and methods of settlement. Skatteetaten
In practice: set the payment due date with the client already when accepting the assignment. Before sending, compare the date on the invoice with the contract or order. Do not treat the program's default setting as confirmation of what you agreed.
Step 5. Check how the client receives invoices
Before sending, ask for the billing address, order number and any contact person. This helps reduce delays caused by sending the document to the wrong recipient.
If the client requires EHF, a regular PDF sent by email will not replace that format. EHF enables the transfer of structured data to the recipient's system. It is particularly important for settlements with the public sector — check the order's requirements before issuing the document. Invoice (sales documentation)
Step 6. Correct an error with the appropriate correction
Do not fix a sent document by replacing the file with one having the same name. Altinn indicates that documentation should not be changed after it has been prepared; a change in the amount is documented, for example, by a credit note. Requirements for vouchers
Credit note is a document correcting a previous invoice. It may concern the whole or part of a sale. When correcting a faulty invoice it should make it possible to determine which document the correction refers to.
If you replace an incorrect invoice with a new one, an appropriate credit note is also needed. However, not every case requires canceling the entire sale - the method of correction depends on the type of error. regnskapsstiftelsen.no
In practice: use the correction function in the software and inform the client which document and what amount remain to be settled.
Step 7. Keep documents and check payments
Sales invoices are part of the basic accounting documentation. As a rule they are kept for five years after the end of the financial year. Longer periods apply for some industries and documents. When stored electronically, backups are also required. Retention of accounting records
In daily work it is useful to distinguish documents that are prepared, sent, paid, overdue and corrected. Issuing an invoice alone does not confirm that money has been received.
Can an invoice be only in Polish?
Altinn indicates that documentation prepared by a company, including outgoing invoices, should be prepared in Norwegian, Swedish, Danish or English. Polish alone is not one of the listed languages. Requirements for vouchers
What to do now?
Prepare a draft invoice for your assignment in the software. Compare the parties' details, the description of the work, the price and the method of tax settlement with the documents and agreements with the client. Only after this check issue and send the document.
Information checked: 18.10.2026.
